Demarest expands Tax practice in Rio de Janeiro with new partner

With 25 years of experience, Carolina Bottino joins the firm’s Tax practice, with a particular focus on regulated industries, including oil and gas

São Paulo, August 11, 2026 – Demarest Advogados, one of the largest and most respected full-service law firms in Latin America, announces Carolina Bottino as a new partner in its Tax practice. The appointment strengthens the firm’s presence in Rio de Janeiro and expands its ability to assist Brazilian and international companies on strategic tax matters at a time when Brazil’s tax system is undergoing significant transformation.

With 25 years of experience in the legal market, Carolina has built a solid career focused on tax advisory and tax litigation, assisting Brazilian and foreign companies with complex tax structures, audits, federal administrative proceedings, and a wide range of tax-related disputes. Her arrival also strengthens Demarest’s presence in sectors of major relevance to the economy of Rio de Janeiro and Brazil, including oil and gas, energy, infrastructure, technology, telecommunications, urban mobility, and international operations.

According to Carolina, the recent tax changes have created a broad agenda of work for companies and tax practitioners, encompassing advisory and litigation matters. “Companies have already grasped the key concepts underlying the proposed changes brought by the tax reform. The challenge now lies in day-to-day implementation, including the issuance of tax documents, compliance with ancillary obligations, contract adjustments, pricing, tax credit utilization, and risk management throughout the transition period. This is a moment in which our work will be crucial in translating legal complexity into safe and strategic solutions that ensure business continuity, as these changes are likely to transform not only tax collection but also the way companies are organized,” she says.

The new partner also notes that increased enforcement efforts across all three levels of government (federal, state, and municipal), combined with uncertainties surrounding the implementation of the new rules, are expected to drive demand for specialized tax counsel in the coming months. “In addition to discussions regarding the legality and constitutionality of certain aspects of consumption taxation, we expect an increase in contractual disputes arising from changes to pricing and tax credit mechanisms, as well as from broader corporate planning decisions. The transition will require companies to carefully review contracts, internal policies, tax documentation, and operational models,” she says.

Carolina holds a master’s degree in Legal Sciences from the Universidade Autónoma de Lisboa (UAL), where she wrote her dissertation on the legality of tax agreements granting tax incentives, a topic closely connected to her experience negotiating tax benefits and special tax regimes with public authorities. She also holds a postgraduate degree in Civil and Constitutional Law from UERJ (Rio de Janeiro State University), a degree in Law from UFRJ (Federal University of Rio de Janeiro), and is the author of several articles on special customs regimes. Prior to joining Demarest, she built her career at leading law firms and consulting firms, advising clients facing highly complex regulatory and tax matters.

José Diaz, Demarest’s Managing Partner, highlights that her arrival is aligned with the firm’s 2024-2026 Strategic Plan to strengthen its presence in Rio de Janeiro and in sectors that are essential to the country’s economic development. “Carolina’s arrival strengthens a key practice area for Demarest at a time of structural transformation in Brazil’s tax system. Her experience reinforces our ability to support clients in innovative and strategic decision-making, particularly in a state with a strong concentration of activities related to energy, infrastructure, foreign trade, and international operations.”

Douglas Mota, partner in Demarest’s Tax practice, emphasizes the complementary nature of the expertise brought by the new partner. “Carolina combines two qualities that are particularly valuable to our clients: strong technical expertise in both tax litigation and advisory matters, together with a deep understanding of regulated sectors, especially oil and gas. Our tax platform continues to grow and strengthen with her arrival, precisely at a time when companies need integrated advice to address audits, tax reform, tax transition, contracts, pricing, and new business models,” he says.

Commenting on this new chapter in her career, Carolina highlights the opportunity to contribute to Demarest’s expansion in Rio de Janeiro and to assist companies facing highly complex tax matters. “My career has been built on long-term relationships with clients, and I enjoy acting as a strategic advisor who remains close to business decision-making. Joining Demarest, a firm with an outstanding reputation and a strong presence in the legal market, represents a new phase filled with challenges and strengthens my commitment to delivering tax solutions that combine legal certainty, practical insight, and direct business impact for clients,” she says.

With Carolina’s arrival, Demarest’s Tax practice now comprises 20 partners across its offices in São Paulo, Rio de Janeiro, Brasília, and Belo Horizonte. Today, Demarest has 111 partners across more than 50 areas of law and serves 2,800 clients in Brazil and abroad.